# Finance Act 2025, Paragraph 41: Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004 (S.I. 2004/2543)

Extent: E+W+S+N.I.

In regulation 5A (IHT threshold), in paragraph (4)(a), for “died domiciled in the United Kingdom” substitute “was a long-term UK resident immediately before their death”.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/13/paragraph/41 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-13/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.